IRS to use US Postal Service change-of-address database in "last known address" inquiry

Abstract

REG-104939-99 defines last known address as the address that appears on the taxpayer's most recently filed and properly processed federal tax return, unless the IRS is given clear and concise notification of a different address. The IRS promises to check the US Postal Service database on change of addresses to determine a taxpayer's last known address in the absence of a more recent address.